(CNSNews.com) -- Wyoming, South Dakota, and Nevada, in that order, have the "business-friendliest" tax climates, according the Tax Foundation in its report, the 2013 State Business Tax Climate Index, which was released today.

Those three states held the same top three “business-friendliest” rankings as last year, according to the Tax Foundation.

Six states are tied for first in the individual tax index rank. However, three states –Wyoming, South Dakota, and Nevada – ranked first, second, and third respectively in the “overall” business tax climate index category. The top ten rankings in that “overall” category are as follows:

Wyoming

South Dakota

Nevada

Alaska

Florida

Washington

New Hampshire

Montana

Texas

Utah

At the bottom of the list were New York (50th), New Jersey (49th), and California (48th).

New York switched places this year with New Jersey to become the state ranked as having the worst business tax climate in the United States. California had no change in rankings from the prior year.

New York ranks 50th in the individual tax index rank, and 45th in the unemployment insurance tax rank and property tax rank. New Jersey ranks 48th in the same category and 49th in the property tax category.